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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Wayan Hesadijaya Utthavi
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Economics, Econometrics & Finance Education

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DAMPAK INKLUSI DAN DIGITALISASI PERPAJAKAN TERHADAP MINAT GENERASI MUDA TAAT PAJAK I Made Adhi Wirayana; Wayan Hesadijaya Utthavi; Kadek Nita Sumiari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.09.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i09.p17

Abstract

The tax collection system that applies in Indonesia is a self-assessment system. This system is very dependent on the awareness and active role of the community in fulfilling existing tax obligations. This study aims to find out whether tax inclusion has an effect on the interest of the tax-abiding young generation? and does the digitalization of taxation affect the interest of the young tax-abiding generation? This research was conducted at the Bali State Polytechnic. The number of samples is 54 young people. The sampling technique is the saturated sample method. The analysis technique used, Validity and Reliability Test and PLS SEM analysis. The results of the study show that tax inclusion has a positive effect on the interest of the tax-abiding young generation and tax digitalization also has a positive effect on the interest of the tax-abiding young generation.
Co-Authors I Made Adhi Wirayana Kadek Nita Sumiari